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1999 (6) TMI 217 - CEGAT, NEW DELHIExtract: .......1993 1994 (70) E.L.T. 624 (T) . The decision of the Tribunal in Batra Iron and Steel Works Pvt. Ltd is not applicable as that order related to a situation where the rolls were not captively used for repair and maintenance of machinery. The appeal is accordingly allowed with consequential relief to the appellants and the impugned order is set aside.
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